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• (author = "Amat Salas, Oriol")
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Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation

Author(s) : Gowthorpe, Catherine , Amat Salas, Oriol
Description : This paper examines two principal categories of manipulative behaviour. The term 'macro-manipulation' is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. 'Micro-manipulation' describes the management of accounti...
Repository : e-Repositori UPF , View repository documents
Language(s) : English
Subject(s) : Accounting ethics, accounting regulation, creative accounting, earnings management, financial reporting, macro-manipulation, micro-manipulation
Publisher(s) :
Contributor(s) : Universitat Pompeu Fabra. Departament d'Economia i Empresa
Source(s) :
Publication Date(s) : 2012-07-11